Capital Gains

Chapters / List

1. Meaning of Capital Asset - Section 2(14)

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2. Types of Capital Asset

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3. How to determine Period of Holding

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4. Transfer of Capital Asset - Section 2(47)

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5. Chargeability - Section 45

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6. Complete list of certain transactions not regarded as Transfer - Section 47

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7. Method of Computation - Section 48

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8. Full value of Consideration

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9. Expenditure on transfer

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10. Indexed cost of Acquisition & Improvement

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11. Cost Inflation Index

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12. Capital Gains exemptions from Tax under section 10

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13. Section 45(1A) - Capital Gains on Insurance Claims For Damage or Destruction of Capital Asset

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14. Capital Gain on maturity amount of ULIP - Section 45(1B)

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15. Section 45(2) - Capital Gains On Conversion of Capital Assets Into Stock-In-Trade

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16. Section 45(2A) - Transfer of beneficial interest in securities

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17. Section 45(3) - Capital Gains On Transfer of Capital Asset By A Partner/ Member To Firm/ AOP/ BOI

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18. Section 45(4) and Section 9B - Treatment on transfer of capital asset to partner/member on dissolution or reconstitution of specified entity.

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19. Section 45(5) - Capital Gains on Transfer by way of Compulsory Acquisition of an Asset

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20. Section 45(5A) - Special provisions for computation of capital gains in case of joint development agreement

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21. Section 46 - Capital Gain on Distribution Of Assets By Companies In Liquidation

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22. Section 46A - Capital gains on purchase by company of its own shares or other specified securities

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23. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer – Section 115ACA

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24. Capital Gains In Case Of Non-Residents - FIRST PROVISO TO SECTION 48 AND RULE 115A

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25. Section 50A - Computation of capital gains in case of Depreciable Assets

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26. Section 50AA - Special provision for computation of capital gains in case of Market Linked Debenture

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27. Section 50B - Slump Sale

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28. Section 50C - Special Provision For Full Value Of Consideration In Certain Cases

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29. Section 50CA - Special provision for full value of consideration for transfer of share other than quoted share

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30. Section 50D - Fair Market Value Deemed To Be Full Value Of Consideration In Certain Cases

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31. Section 51 - Treatment of Advance Money received

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32. Section 55A - Reference to Valuation Officer

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33. Section 111A - Tax on Short Term Capital Gains in certain cases

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34. Section 112 - Tax on Long Term Capital Gains

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35. Section 112A - Tax on long-term capital gains in certain cases

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36. Issue of taxability of surplus on sale of shares and securities - Capital Gains or Business Income

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37. Long term capital gain in case of non - resident

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38. Section 54 - Capital Gain on transfer of Residential Property.

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39. Section 54B - Capital gain on transfer of land used for agricultural purpose

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40. Section 54D - Capital gain on compulsory acquisition of land and buildings forming part of an industrial undertaking

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41. Section 54EC - Investment in Certain Bonds

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42. Section 54EE - Capital gain not to be charged on investment in units of a specified fund

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43. Section 54F - Capital Gain on sale of LTCA not to be charged in case of investment in residential house

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44. Section 54G - Capital gain on transfer of assets in cases of shifting of Industrial Undertakings from urban areas

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45. Section 54GA - Exemption on CG on shifting of undertaking to SEZ

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46. Section 54GB : Exemption on CG on transfer of residential property if invested in new manufacturing SME company

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47. Section 54H : Extension of time limit for acquiring new asset or depositing or investing amount of capital gain, in case of compulsory acquisition.

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